The Karnataka HC rules that minor delays cannot block GST amnesty benefits under Section 128A. Key legal takeaways for CFOs.

GST Invoicing

GST Inspection

GST Exemptions

GST Composition Scheme

GST Audit & Assessment

GST Appeals

GST Act

The Power of 'May' in GST Compliance: Karnataka HC Opens a Window of Relief for Belated Amnesty Applications

Section 67 of the CGST Act, 2017, empowers a proper officer not below the rank of Joint Commissioner to authorise or personally conduct search and seizure of goods liable to confiscation or documents, books, or things relevant to proceedings under the Act. The scope of this power is strictly circumscribed by statutory language and has been authoritatively interpreted by multiple High Courts.

GST Payments

Can GST Officers Seize Cash Under Section 67 of the CGST Act?

legal name is a name that is registered at the time of incorporation of a company or business. On the other hand, the trade name is the name that is used in normal business practices or common parlance.

GST Supply

GST Updates

Legal Name vs. Trade Name under GST: Differences Explained

Understand the interplay between Section 129 & 130 of the CGST Act. Learn when tax detention turns to confiscation based on recent court rulings.

GST Returns & Reconciliations

GST Records

GST Rates

Interplay Between Section 129 and Section 130 Under GST: Key Differences and Judicial Insights

GST Offences & Penalties

Can Mandatory Pre-Deposit Be Waived Under GST and Indirect Tax Laws?

This strategic guide empowers CFOs and finance leaders to safeguard their rightful tax exemptions against restrictive revenue rulings, leveraging the powerful legal doctrine of beneficial interpretation and landmark Indian Supreme Court precedents.

Beneficial GST Provisions: Why Restrictive Interpretation Is Not Allowed

Discover 6 landmark GST judgements every CFO must know. Protect your business from GSTR-3B errors, Rule 86A credit blocks, and unfair refund delays.

GST Software

Landmark GST Procedure Judgements Every CFO Must Know

Learn how to use legislative intent and the commercial parlance test to defeat arbitrary tax demands and win appeals.

Legislative Intent in GST: How to Use It in Assessments, Appeals, and Tax Litigation

Discover how Heydon’s Rule (the Mischief Rule) safeguards Indian taxpayers against arbitrary interpretations and double taxation by focusing on true legislative intent.

Heydon's Rule (Mischief Rule): Meaning, Application & Importance in GST

Is a second adjudication under GST legal? Discover how tax authorities bypass limitation periods and how businesses can defend against unauthorized reviews.

The Perils of "Second Adjudication": When Tax Authorities Trespass the Limits of Law

Can your GST refund be rejected if you file the LUT after exporting? Discover the CBIC circulars and High Court rulings on late LUT filing.

Can GST Refund be rejected when the LUT is filed after/post Exports?

Discover why High Courts rule that cash seizure under Section 67 of the CGST Act is illegal. Learn about mandatory procedural safeguards and your rights.

Section 67 of the Central Goods and Services Tax Act, 2017 — Power of Inspection, Search and Seizure: Cash Seizure and Procedural Safeguards

Supreme Court & High Court rulings settle personal GST penalty risks for CFOs, Independent Directors, and employees under Section 122(1A).

Section 122(1A) of CGST Act: Can You Be Personally Held Liable for Your Company's GST Fraud?

Is interest payable on wrongly availed but unutilised ITC? Learn why Section 50(3) of the CGST Act protects taxpayers who reverse credit before utilization.

Interest on ITC: Wrongly Availed but Unutilised:The Legal Position and Practical Defence Strategy

This page lists all articles, blogs, news updates, summary of notifications and circulars relating to GST Exemptions

GST Exemptions

The Power of 'May' in GST Compliance: Karnataka HC...

By: Abhishek Raja Ram

Interplay Between Section 129 and Section 130 Unde...

By: Abhishek Raja Ram

Can Mandatory Pre-Deposit Be Waived Under GST and ...

By: Abhishek Raja Ram

Beneficial GST Provisions: Why Restrictive Interpr...

By: Abhishek Raja Ram

Landmark GST Procedure Judgements Every CFO Must K...

By: Abhishek Raja Ram

Legislative Intent in GST: How to Use It in Assess...

By: Abhishek Raja Ram

Heydon's Rule (Mischief Rule): Meaning, Applicatio...

By: Abhishek Raja Ram

The Perils of "Second Adjudication": When Tax Auth...

By: Abhishek Raja Ram

Can GST Refund be rejected when the LUT is filed a...

By: Abhishek Raja Ram

Section 67 of the Central Goods and Services Tax A...

By: Abhishek Raja Ram

Section 122(1A) of CGST Act: Can You Be Personally...

By: Abhishek Raja Ram

Interest on ITC: Wrongly Availed but Unutilised:Th...

By: Abhishek Raja Ram

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